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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) DEDIKASI PKM Jurnal Disrupsi Bisnis Abdimisi Jurnal Ekonomi Jurnal Akuntansi dan Keuangan Jurnal Ilmu Sosial dan Humaniora Accounting Information System, Taxes, and Auditing Journal (AISTA)
Hari Stiawan
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pengaruh Struktur Aktiva, Free Cash Flow, dan Profitabilitas Terhadap Kebijkaan Hutang Dengan Pertumbuhan Perusahaan Sebagai Variabel Moderasi ( Studi empiris perusahaan real estate & property yang terdaftar di BEI tahun 2014-2018) Syarifudin Syarifudin; Hari Stiawan; Siti Mundiroh
Jurnal Disrupsi Bisnis Vol 5, No 1 (2022): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v5i1.15345

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Struktur Aktiva, Free Cash Flow, dan Profitabilitas terhadap Kebijakan Hutang dengan Pertumbuhan Perusahaan sebagai variabel moderating pada perusahaan Real Estate & Property yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Metode penelitian yang digunakan yaitu metode kuantitatif.   Sampel dalam penelitian sebanyak 7 perusahaan  dengan data 5 tahun. Teknik pengumpulan data menggunakan dokumentasi. Teknik analisis yang digunakan adalah uji model,uji asumsi klasik, uji regresi linier berganda, uji moderating yang menggunakan uji residual. Hasil penelitian menunjukan bahwa (1) Struktur Asset tidak berpengaruh signifikan terhadap variabel Kebijakan Hutang,(2)  Free Cash Flow tidak berpengaruh signifikan terhadap variabel Kebijakan Hutang, (3) Profitabilitas tidak berpengaruh signifikan terhadap variabel Kebijakan Hutang (4) Struktur Asset, Free Cash Flow dan Profitabilitas secara simultan berpengaruh terhadap terhadap Kebijakan Hutang, (5) Pertumbuhan  Perusahaan tidak mampu memoderasi hubungan antara Struktur Asset terhadap Kebijakan Hutang, (5) Pertumbuhan  Perusahaan tidak mampu memoderasi hubungan antara Free Cash Flow terhadap Kebijakan Hutang, (7) Pertumbuhan  Perusahaan tidak mampu memoderasi hubungan antara Profitabilitas  terhadap Kebijakan Hutang. Kata Kunci: Stuktur Asset; Free Cash Flow;Profitabilitas;Kebijakan Hutang;Pertumbuhan Perusahaan
SOSIALISASI TEMAN BISNIS CATATAN KEUANGAN Wahyu Nurul Hidayati; Aris Sanulika; Endang Ruhiyat; Holiawati Holiawati; Hari Stiawan
Abdimisi Vol 1, No 1 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i1.3785

Abstract

Community service can be interpreted as an academic response from the campus community to the needs, challenges, or problems faced by the community, both directly and indirectly. The general objective of community service activities is to assist fish farmers in the Jampang area, Bogor in overcoming the problems of recording financial statements. The form of activities in the implementation of community service with the theme of financial accounting. The instructors and resource persons involved were Accounting Study Program Lecturers from Pamulang University. The results of the PKM Implementation conducted on 20.21 and 22 September 2019 were adding to their knowledge in the field of accounting, owing to financial records, the ornamental fish group participants in the village of Jampang were very enthusiastic about the material they got from accounting lecturers at the University of Pamulang, participants can directly practice bookkeeping manually, the response of the participants is very good and happy because it is very helpful in learning about financial records. The importance of managing the financial aspects of the business made the farmers' groups aware that income had to be rotated to keep the business going. The suggestion given is that the PKM activities in the future should be encouraged and made as attractive as possible so that they can capture more Ornamental Fish group participants in the village of Jampang, expanding the scope of coverage of the material area can be expanded so that participants can gain more insight. Keywords: Bookkeeping Manual; Entrepreneurship
THE EFFECT OF PROFESSIONALISM, OBJECTIVITY, ACCOUNTABILITY, KNOWLEDGE OF THE ACCURACY OF GIVING AUDIT OPINION AND AUDITOR EXPERIENCE AS MODERATING VARIABLES Hari Stiawan; Aris Sanulika
EAJ (Economic and Accounting Journal) Vol 2, No 3 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (49.32 KB) | DOI: 10.32493/eaj.v2i3.y2019.p175-180

Abstract

The auditor as a party trusted by the public, the auditor will examine the financial statements and then issue a statement. This study aims to determine the effect of professionalism, objectivity, accountability, knowledge on the accuracy of the provision of audit opinions and auditor experience as a moderating variable on the influence of audit expertise on the accuracy of giving opinions by the auditor. The type of data used in this study is quantitative data. Sources of data in this study are primary data. The population in this study were auditors who worked at KAP located in South Tangerang. With the number of respondents in this study as many as 58 people. The results of this study indicate that professionalism, objectivity, accountability, knowledge do not influence the accuracy of giving audit opinions either partially or partially. The auditor's experience can moderate the variables of professionalism, objectivity, accountability, knowledge of the accuracy of the giving of
Pengaruh Tax Planning Dan Leverage Terhadap Nilai Perusahaan Dengan Transparansi Perusahaan Sebagai Variabel Moderasi: (Studi Empiris Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Lusiyana Ika Pratiwi; Hari Stiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.735 KB) | DOI: 10.54259/akua.v1i1.247

Abstract

The aims of the study are to examine and analyze the effect of tax planning and leverage on firm value with corporate transparency as a moderating variable. The type of research used in this study is a type of quantitative research. The data source used is secondary data, namely the annual report obtained from the Indonesia Stock Exchange (IDX). The population used in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period. The sample selection technique used purposive sampling technique and obtained as many as 12 companies for 5 years with a total sample data obtained was 60 sample data. The results of this study indicate that the tax planning variable has an effect on the firm value variable, the leverage variable has no effect on the firm value variable, the tax planning variable and leverage simultaneously affect the firm value, the corporate transparency variable is able to moderate by strengthening the effect of the tax planning variable on the firm value. company and the company's transparency variable can be moderated by strengthening the relationship between leverage and firm value.
Pengaruh Pajak, Mekanisme Bonus Dan Exchange Rate Terhadap Keputusan Untuk Melakukan Transfer Pricing: (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Esa Agustin; Hari Stiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.883 KB) | DOI: 10.54259/akua.v1i1.254

Abstract

This research aims to provide empirical evidence of the influence of taxes, bonus mechanisms, and exchange rates on transfer pricing decisions. This study used a sample of manufacturing companies listed on the Indonesia Stock Exchange during the period 2016 to 2020. The number of companies sampled by this study was 11 sampling, the total sample of this study was 55 units of analysis. The type of research used is quantitative research. The study used purposive sampling. The data analysis in this study used regression using Eviews version 9 software. The results of this study show that taxes, bonus mechanisms, exchange rates together have an simultaneous effect on the decision to transfer pricing. Partial testing concluded that taxes had no effect on transfer pricing, bonus mechanisms had no effect on transfer pricing, and exchange rates had an effect transfer pricing.
PENGARUH UKURAN PERUSAHAAN, EARNING PER SHARE DAN KOMITE AUDIT TERHADAP AUDIT DELAY: Studi Empiris pada Perusahaan Jasa Sub Sektor Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016 – 2020 Muhammad Chalid Saputra; Hari Stiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.997 KB) | DOI: 10.54259/akua.v1i3.953

Abstract

This study aims to analyze the effect of firm size, earnings per share (EPS) and audit committee on the length of audit delay. Firm size is measured using the natural log of total assets, earnings per share is measured by looking at the total earnings per share on the income statement, the audit committee is measured by looking at the number of audit committee members presented in the corporate governance section of the annual report, and audit delay is measured by calculate the amount of days difference from the closing date of the company's books to the date of issuance of the independent auditor's report. This type of research is descriptive research with a quantitative approach. Determination of the sample in this study was carried out using a purposive sampling method on 35 property and real estate sub-sector companies listed on the Indonesia Stock Exchange in 2016 – 2020. The sample data was obtained as much as 175 data, then outliers were carried out as many as 6 companies, so that the final sample data on This study contains 145 data. The results of this study conclude that (1) firm size has a positive effect on audit delay, (2) earnings per share (EPS) has a negative effect on audit delay, while (3) the audit committee has no effect on audit delay. Meanwhile, simultaneously, (4) firm size, earnings per share (EPS) and audit committee have an effect on audit delay.
Peran Akuntansi Dalam Pengelolaan Wirausaha Pada Pondok Pesantren Lembaga Bina Santri Mandiri Syamsul Asmedi; Hari Stiawan; Syarifudin Syarifudin; Napisah Napisah; Siti Mundiroh
DEDIKASI PKM Vol 2, No 3 (2021): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v2i3.10725

Abstract

Dalam masa sulit seperti dalam Pandemi Covid-19 seperti ini, ada banyak sekali perusahaan besar maupun kecil yang terdampak, bahkan banyak diantaranya yang akhirnya gulung tikar. UMKM merupakan jenis usaha yang paling banyak terdapat di Indonesia, dan uniknya banyak sekali usaha-usaha jenis inil yang masih bisa bertahan  di tengah situasi yang tidak menentu seperti sekarang ini. Untuk menjalankan UMKM tidak hanya dibutuhkan keahlian berwirausaha saja, namun juga harus dibarengi dengan kemampuan mengelola pencatatan transaksi usaha. Pencatatan ini mempunyai peranan yang cukup krusial dalam suatu usaha, karena banyak keputusan yang dapat diambil berdasarkan informasi akuntansi tersebut. Pondok Pesantren Lembaga Bina Santri Mandiri merupakan pondok pesantren yang membekali santriwan dan santriwatinya dengan ilmu wirausaha. Banyak diantara santriwan dan santriwati yang sudah melakukan kegiatan wirausaha, namun sayangnya mereka masih kurang paham akan pentingnya peran akuntansi dan pencatatan transaksi keuangan dalam usaha mereka. Oleh karena itu, tim Pengabdi yang merupakan dosen-dosen dari Prodi Akuntansi S-1 Universitas Pamulang melakukan kegiatan sosialisasi mengenai peran akuntansi dalam UMKM. Karena masih merebaknya pandemi yang tidak memungkinkan diadakannya sosialisasi secara tatap muka, maka kegiatan pengabdian kepada masyarakat dialakukan secara online atau daring dengan menggunakan media Zoom Meeting. Kegiatan pengabdian tersebut telah terlaksana dengan baik, dan mendapatkan respon yang sangat baik dari para santriwan dan santriwati. Di akhir sesi diadakan survei singkat dimana hasilnya menunjukan bahwa setelah diadakannya sosialisasi peran akuntansi dalam UMKM, kesadaran para peserta akan pentingnya peran akuntansi serta pemahaman dasar peserta akan pencatatan transaksi keuangan mengalami peningkatan yang cukup signifikan.
Pengaruh Karakter Eksekutif, Kompensasi Eksekutif, dan Intensitas Modal Terhadap Penghindaran Pajak Siti Mustafidah; Hari Stiawan
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2022): September 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v1i3.790

Abstract

The purpose of this study was to examine and obtain empirical evidence regarding the effect of Executive Character, Executive Compensation, and Capital Intensity on Tax Avoidance. In this study, tax avoidance is measured using the company's Cash Effective Tax Rates (CETR), namely the amount of tax payments divided by profit before tax. This study uses a sample of companies listed on the IDX on the Kompas 100 index for the years 2017-2021.The method of determining the sample of this research is by using purposive sampling method and also using Econometric Views (Eviews 9) version 8.0.0.0 to analyze the data. The type of research in this study is quantitative, data obtained from 7 companies that were used as research samples for (5) years, so that the total observations used were 35 companies with audited financial statements. The analysis technique used is multiple linear regression. The results of this study state that: The results of the partial test (t test) show that (1) Executive Character has no effect on Tax Avoidance, (2) Executive Compensation has a significant negative effect on Tax Avoidance, (3) Capital Intensity has no effect on Tax Avoidance , (4) that Executive Character, Executive Compensation, and Capital Intensity simultaneously have a significant effect on Tax Avoidance in companies listed on Kompas 100 in 2017-2021
Pengaruh Perencanaan Pajak, Prudence, dan Biaya Agensi Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di BEI Periode 2016-2020) Vivi Yani; Hari Stiawan
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2022): September 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v1i3.802

Abstract

This study aims to analyze the effect of tax planning, prudence, and agency costs on firm value. The independent variables in this study are tax planning which is measured using the effective tax rate, prudence is measured by using accrual conservatism, and agency costs are measured using free cash flow. The dependent variable in this study is firm value which is measured using price book value. This study uses descriptive analysis with a quantitative approach that uses secondary data. The population in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sampling technique used is purposive sampling so that the selected sample is 11 companies selected based on the sample criteria, so that a total sample of 55 companies is obtained from the total sample of 11 times the research period for 5 years. The analysis technique in this study uses statistical data regression analysis of multiple linear regression analysis. The results of this study indicate that tax planning has a negative effect on firm value, prudence does not have a significant effect on firm value, and agency costs have a significant effect on firm value.
Pengaruh Corporate Social Responsibility, Transfer Pricing Dan Koneksi Politik Terhadap Tax Avoidance Dessy Juliana; Hari Stiawan
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2022): September 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v1i3.804

Abstract

Penelitian ini bertujuan untuk mengetahui dan membuktikan secara empiris pengaruh corporate social responsibility, transfer pricing dan koneksi politik terhadap tax avoidance. Jenis penelitian ini adalah kuantitatif dengan menggunakan data sekunder berupa laporan tahunan dan laporan keberlanjutan yang diperoleh dari Bursa Efek Indonesia (BEI). Teknik pengumpulan data pada penelitian ini menggunakan cara dokumentasi dan studi pustaka. Teknik analisis data yang digunakan dalam penelitian ini menggunakan regresi logistik dengan bantuan software E-views versi 9 untuk pengolahan data. Populasi dalam penelitian ini pada perusahaan indeks kompas 100 tahun 2019-2021. Teknik sampel data menggunakan teknik purposive sampling, yang dijadikan sampel penelitian adalah 15 perusahaan dengan pengamatan selama 3 tahun sehingga total data sebanyak 45 perusahaan. Hasil penelitian menunjukkan bahwa secara simultan corporate social responsibility, transfer pricing dan koneksi politik berpengaruh terhadap tax avoidance. Sedangkan secara parsial transfer pricing dan koneksi politik berpengaruh terhadap tax avoidance, sedangkan corporate social responsibility tidak berpengaruh terhadap tax avoidance.
Co-Authors Amellia Putri Aris Sanulika Cut Sarah Faradista Dessy Juliana ENDANG RUHIYAT Esa Agustin Holiawati Lusiyana Ika Pratiwi Muhammad Chalid Saputra Napisah Napisah Nilam Anggita Siti Mundiroh Siti Mustafidah Suci Wulandari Syamsul Asmedi Syarifudin Syarifudin Vivi Yani Wahyu Nurul Hidayati